政府施政計畫管理導入網絡稽核機制初探

Network Audit Mechanism for Government Program Management

陳薇如(Wei-Ru Chen)

《研考雙月刊》 31卷2期 (2007/04) Pp. 55-65

https://doi.org/10.6978/YKSYK.200704.0055

摘要

行政院所屬各機關施政計畫管理自民國95起已全面採行網路化管理作業模式，雖有效解決過去公文往返作業耗時之情形，但實際上仍存有機關內部管理並未落實，而未能確保計畫資料正確性以充分支援決策，顯示出未來持續查核計畫管理運作良窳仍為相當重要。因此，本文將先瞭解我國現行政府施政計畫網路化管理運作現況，從而嘗試於既有基礎上探討如何建構網路稽核機制模式，接著進行模式運用個案實作後，希望能從實作發現歸納出施政計畫導入網路稽核機制的建議，作為強化政府內部控制之參考。

關鍵字

E政府 ； 計畫管理 ； 稽核 ； 內部控制 ； 網絡稽核

並列摘要

Government Program Management Network (GPMnet) has been adopted by all the government agencies subordinate to the Executive Yuan in Taiwan since 2006. The online program management system resolves inefficient paper-written condition, but in fact, it still has another checkpoint which is the accuracy of programs data needed checked. For supporting decision-making efficently and effectively, reviewing application status of GPMnet is an important insistent task. Therefore, this article tries to develop the innovating concept about online auditing mechanism for government programs. And then, it also addresses the model and the process of trial audit operation. At last, it proposes some innovation suggestions for further development directions of network audit mechanism as the reference for enforcing government interior control.

並列關鍵字

e-government ； project /program management ； audit ； internal control ； network audit